UAE E-Invoicing
E-invoicing in the UAE is mandatory in two revenue bands. A business at or above AED 50,000,000 appoints an Accredited Service Provider by 30 October 2026 and goes live on 1 January 2027. Below that figure the dates are 31 March 2027 and 1 July 2027. The penalty for non-compliance is AED 5,000 per month. Invoices are exchanged in the Peppol PINT AE format via an Accredited Service Provider (ASP), not sent directly to the Federal Tax Authority, and a PDF is not an e-invoice.
Two deadlines apply to every business in scope, and the first one is the appointment, not the go-live. Missing the appointment date is what makes the go-live date impossible to meet.
| Who | Appoint an ASP by | Go live |
|---|---|---|
| Businesses with revenue at or above AED 50,000,000 | 30 October 2026 | 1 January 2027 |
| Businesses with revenue below AED 50,000,000 | 31 March 2027 | 1 July 2027 |
| Government entities | 31 March 2027 | 1 October 2027 |
A voluntary pilot opened on 1 July 2026. Figures verified against the Ministry of Finance on 24 August 2026.
The penalty is per invoice
It is AED 5,000 per month of non-compliance.
Invoices go straight to the FTA
They are exchanged via an Accredited Service Provider (ASP) over the Peppol network.
A PDF is fine
An e-invoice is a structured Peppol PINT AE document, not a document you can read.
There is one deadline for everyone
The AED 50,000,000 revenue threshold splits businesses into two phases with different dates.
The dates above are the same for everyone in a revenue band. What changes is the invoicing you actually do — a split bill, an insurance claim, a warranty repair, a consignment on credit terms. Each page below covers one trade.